United States:
Treasury To Publish Proposed Regulations Regarding Valuing Interests In Corporations And Partnerships For Gift And Estate Tax Purposes
10 August 2016
McDermott Will & Emery
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The IRS has just proposed regulations regarding the valuation of
interests in corporations and partnerships for federal transfer tax
purposes. The regulations address lapsing rights and restrictions
on liquidation in an effort to prevent individuals from
undervaluing transferred interests. A pdf of the proposed
regulations is available here.
We will be commenting on the broader impact of the regulations
over the next few weeks.
Treasury to Publish Proposed Regulations Regarding Valuing
Interests in Corporations and Partnerships for Gift and Estate Tax
Purposes
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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